Does the Gender of CEOs and CFOs Affect Earnings Management?

被引：0

作者：

Puspa, Rachel ^{[1
]}

Adhariani, Desi ^{[1
]}

机构：

[1] Univ Indonesia, Fac Econ & Business, Depok 16424, Indonesia

来源：

PROCEEDINGS OF THE 6TH INTERNATIONAL ACCOUNTING CONFERENCE (IAC 2017) | 2017年 / 55卷

关键词：

CEO; CFO; Gender; Earnings Management; PERFORMANCE;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This study assesses the effect of the gender of chief executive officers (CEOs) and chief financial officers (CFOs) on corporate earnings management. Samples were collected from manufacturing firms listed in the Indonesia Stock Exchange in the period of 2012-2014. The results of the study reveal that the existence of female CEOs and CFOs has no significant effect on corporate earnings management. These findings indicate that external pressure from other parties may be a more significant factor affecting how firms manage their financial reports. Consequently, this impedes the effect of the characteristics inherent in the gender of corporate decision makers.

引用

页码：162 / 167

页数：6

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